Section 77-3804 - Franchise tax; limitation rate; limitation amount(1) The limitation rate shall be forty-eight and eight-tenths percent of the maximum corporate income tax rate in effect for the taxable year, as prescribed in section 77-2734.02, rounded to the nearest hundredth of one percent.(2) The limitation amount shall be the product of the net financial income of the financial institution multiplied by the limitation rate.Neb. Rev. Stat. §§ 77-3804